Well first, as mentioned I think you are overthinking this. Setting up a Mac (new or old) is extremely straight forward.
First do not partition the drive, not only is it 100% unnecessary unless you intend to install multiple OS's on it doing so is a waste of time and will only slow down the system.
I would simply backup your current system to Time Machine and/or Bootable Clone backup and then when the new machine arrives, connect the backup EHD to the new computer via USB and when Setup Assistant gets to the point where it asks if you are migrating from another Mac simply click yes and follow the on-screen prompts.
If you want to create separate users for yourself, you can but I don't see any advantage to doing so. Creating separate user accounts is intended for just that, separate (meaning different peoples) accounts. Creating separate user accounts for yourself would only slow down work flow, I don't see any advantage to doing so.
Once again, please don't over think it. Years and years of personal experience tell me that when I do that not only do I just questioning all the options and confusing myself but I usually end up going the most simple route because it's the fastest.